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1 - 10 of 22 (0.64 seconds)Section 30 in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
Section 31 in Income Tax Rules, 1962 [Entire Act]
Mathuradas B. Mohta vs Commissioner Of Income-Tax, Poona on 27 July, 1964
(c) Mathuradas B. Mohta v. Commissioner of Income-tax [1965] 56 ITR 269 (Bom).
Section 23 in Income Tax Rules, 1962 [Entire Act]
Section 35 in Income Tax Rules, 1962 [Entire Act]
Section 66 in Income Tax Rules, 1962 [Entire Act]
K.B. Stores vs Commissioner Of Income-Tax on 11 August, 1975
(k) K. B. Stores v. Commissioner of Income-tax [1976] 103 ITR 505 (Gau). In this case, the Gauhati High Court held that there was no appeal to the Appellate Assistant Commissioner from an order of the Income-tax Officer under Section 139(8) of the Income-tax Act, 1961, charging interest for delayed filing of return as Section 246(c) of the Act did not specifically provide for such an appeal.
Commissioner Of Income-Tax, Bombay ... vs Jagdish Prasad Ramnath on 26 August, 1954
(a) Commissioner of Income-tax v. Jagdish Prosad Ramnath [1955] 27 ITR 192 (Bom). In this case, Chagla C.J., sitting in a Division Bench of the Bombay High Court, held that an assessee was not entitled to appeal merely against an order imposing penal interest under Section 18A(8) of the Indian Income-tax Act, 1922. Bat he observed that there was an automatic adjustment of penal interest imposed under Sub-section (8) of the said section as also Sub-section (6) where there was a successful appeal against the regular assessment. In an appeal from a regular assessment it should be open to the assessee to take all points which may legitimately not only reduce the taxable income and the tax to be paid but may also reduce the quantum of penal interest. It was also held that an order of the Appellate Assistant Commissioner that an appeal from an order imposing penal interest was incompetent was an order made under Section 31 and an appeal lay therefrom to the Appellate Tribunal.